In the details of the organization? In what cases is its indication mandatory and may lead to the fact that the company will not have the right to enter into a particular contract?

What is this abbreviation?

When preparing many accounting and settlement documents, it becomes necessary to indicate the so-called “reason code” (this is the decoding of the checkpoint) in the organization’s details. This value is 9 digits that allow you to identify the company. Almost always, this abbreviation is used in combination with the Taxpayer Identification Number (TIN) (more on this later). The setting reason code consists of three blocks. From the first to the fourth digit - information about the division of Federal Russia. From fifth to sixth - the checkpoint itself. The seventh to ninth digits are the serial number assigned to the reason for registration.

Some experts criticize the checkpoint for the fact that it cannot be verified through a checksum. That is why this code is almost always used in combination with a TIN. Typically, it does not contain much information about the organization.

When a code is assigned

An entrepreneur learns what a checkpoint is in the details almost at the stage of registering a business. An organization receives a reason code for registration if it registers for several reasons. Firstly, this is the location of the legal entity that has just been registered or is being reorganized. Along with the code, the company also receives a TIN. Secondly, appropriation occurs if the company has changed its location and therefore the tax authority has changed.

This is determined on the basis of information from the Unified State Register of Legal Entities, which is provided to the new location by the previous department of the Federal Tax Service. Thirdly, the code can be assigned at the location of any divisions of the company. But in this case, she must write a statement herself. Fourthly, the basis for assigning a code may be the location of the office or movable property organizations. In practice tax control there are, of course, cases of assigning a registration code for many other reasons, but the four listed are the most common.

Details without checkpoint

What is a checkpoint in the first place, the most important point for concluding non-cash contracts. Organizational details are usually divided into general and banking. IN Russian practice The checkpoint is not one of the first ones. What does it relate to? Experts note that this can be any information that allows the company to be identified: brand name, legal form of doing business, parent structures (if any). General details of organizations usually include registration data (certificates, licenses), which could confirm the legality of the business activities of the owners.

As a rule, the date of registration, document numbers, OGRN of the legal entity and, if necessary, the name are indicated government agency, who issued the papers. Actually, this is almost always a regional division of the Federal Tax Service of Russia; its coordinates are simply indicated. General details of the company include addresses - as a rule, there is a legal and actual address, telephone numbers, contact e-mail and website. Manual information may be provided.

Checkpoint details

What does checkpoint mean in company details? The fact is that this code is indicated in all documents on which the legal entity carries out non-cash payments. The latter require, in addition to general details, also bank details. There are several of them. The first of the details in contracts and various papers is the name of the company. Next is the bank account number (as a rule, it is twenty-digit), the name of the BIC (nine-digit), (it is assigned by the Central Bank).

The details must include the organization’s INN, OKPO (you can use it to determine what exactly the company does), as well as the checkpoint. All this information is usually indicated on the company seal. It is worth noting that checkpoints are not issued which may also not have a seal. An individual entrepreneur can only indicate his TIN, but this, as a rule, is enough to carry out full-fledged non-cash payments.

Checkpoints and tenders

There are cases where the CPR is mandatory, and a firm without it will not be able (or may have difficulty) entering into certain types of contracts. General rules not here, but there are precedents. For example, when submitting applications for certain types of municipal and state tenders, indicating the checkpoint is a mandatory condition for applicants.

If this detail is not available, then there is a possibility that the application will be “filtered out” at the first stage (and in some cases automatically). Whether this is related to “discrimination” against individual entrepreneurs who do not have a checkpoint is unknown, but there are such facts. In some cases, by the way, it is required that the company applicant for a government contract have a manager. And organizations operating as individual entrepreneurs, as a rule, do not have such a position. Availability of checkpoints in bank details, thus, may affect the firm's competitiveness in tenders.

Checkpoint in combination with TIN

What is a checkpoint in details without a TIN? Practice shows that this phenomenon is extremely rare. As mentioned above, the checkpoint when drawing up various agreements between legal entities is almost always used in combination with a tax identification number. Let's see what the features of the second abbreviation are. Taxpayer Identification Number ( an identification number taxpayer) is a 10-digit code. Its structure, similar to how a checkpoint is structured, is also represented by several blocks. The first two digits are the code of the subject of the Russian Federation. The third and fourth are the number of the division of the Federal Tax Service of Russia. The next five digits are the individual tax record number of the legal entity, which is contained in the Unified State Register of Real Estate. The last digit is the control digit. The relationship between checkpoints and tax identification numbers for banks is interesting. If, for example, a financial institution has several branches, then the TIN will be the same for all of them (head office). Each unit will have its own checkpoint. Therefore, in the details of different regional representative offices of banks there is practically no identical combination of these two abbreviations, which means: checkpoint in the details of any organization is the most important point.

While creating legal entity or registration of an individual as individual entrepreneur we are faced with such concepts as OGRN, OGRNIP, INN, KPP. What is this? And how is it decrypted?

OGRN and OGRNIP

This is unique main state registration number of a legal entity or an individual entrepreneur in the Unified State Register of Legal Entities (USRLE). Tax authorities began to assign OGRN and OGRNIP to everyone since June 2002 on the basis of the Decree of the Government of the Russian Federation “On the Unified State Register of Legal Entities” No. 438 of June 19, 2002.

The register is open, that is, any person has the right to contact the registration authority with a request to provide information from the state register for any company or for any entrepreneur registered within the region served by this registration authority.

OGRN consists of 13 digits, OGRNIP - of 15.

They contain the following information:

1 digit - sign of assignment of the state registration number of the record (to the main state registration number (OGRN) - 1, 5; to another state registration number of the record (making changes) - 2; to the main state registration number of the individual entrepreneur (OGRNIP) - 3)

4th, 5th digit - serial number of the subject Russian Federation according to the list of subjects of the Russian Federation established by Article 65 of the Constitution of the Russian Federation

6 and 7 digits - code number of the interdistrict tax inspectorate that issued the OGRN to a legal entity or OGRNIP to an individual entrepreneur

from 8 to 12 (OGRN) number and from 8 to 14 (OGRNIP) number - the number of the entry made in State Register during a year

13th digit (OGRN) - check number: the remainder of dividing the previous 12-digit number by 11, if the remainder of the division is 10, then the check number is 0 (zero)

15th digit (OGRNIP) - the check digit is equal to the last digit of the remainder when dividing the previous 14-digit number by 13, not 11.

Example of OGRN decoding:

Using OGRN 1117746358608 as an example, let’s consider all the information that we can get from this digital combination:

1 digit - 1. Responsible for assigning records to the main state registration number.

2nd and 3rd digits - 11. This is 2011 - the time when the entry was made into the state register.

4th and 5th digit - 77. This is the serial number of the subject of the Russian Federation - Moscow, that is, it is in this subject that this enterprise was registered.

6 and 7 digits - 46. This code is directly responsible for determining the branch of the tax inspectorate itself - MI Federal Tax Service of the Russian Federation No. 46.

8 - 12 digits - 35860. These numbers indicate the number of the entry that was entered into the state register during the year.

13th digit - 8. Calculated check number.

Example of OGRNIP decoding:

Let's take OGRNIP 304500116000157 as an example; from this number you can get the following information:

1 digit - 3. Responsible for assigning records to the main state registration number.

2nd and 3rd digits - 04. This is 2004 - the time when the entry was made into the state register.

4th and 5th digit - 50. This is the serial number of the subject of the Russian Federation - the Moscow region, that is, it is in this subject that this enterprise was registered.

6th and 7th digits - 01. This code is directly responsible for determining the branch of the tax inspectorate itself - the Federal Tax Service Inspectorate for the city of Balashikha.

8 - 14 digits - 1600015. These numbers indicate the number of the entry that was entered into the state register during the year.

15th digit - 7. Calculated check number.

TIN

This is unique taxpayer identification number. Assigned to both legal and individuals m. It has been assigned to organizations since 1993, to individual entrepreneurs - since 1997, to other individuals - since 1999.

The difference is in the number of digits of the code—for individuals there are 12 digits, for legal entities 10.

The TIN contains the following information:

1 - 4 digit— code of the tax authority that assigned the TIN according to the Directory of Tax Authorities (SOUN)

5 - 10 digit(for individuals) and from 5 to 9 digits (for legal entities) - the serial number of the taxpayer’s record

11th and 12th digit(for individuals) and 10 digit (for legal entities) - a control number calculated according to a special algorithm established by the Ministry of the Russian Federation for Taxes and Duties.

Example of TIN decoding:

Let's say TIN 500100732259, according to these figures we get the following information:

1 - 4 digits - 5001. This is the code of the tax authority that assigned the TIN - Federal Tax Service Inspectorate for the city of Balashikha.

5 - 10 digits - 007322. This is the serial number of the taxpayer's record.

11 - 12 digits - 59. This is a control number calculated using a special algorithm established by the Ministry of the Russian Federation for Taxes and Duties.

Reason code for registration with the tax authorities. It is assigned together with the TIN only to organizations; individual entrepreneurs and individuals are not assigned.
The checkpoint code consists of nine digits and contains, in accordance with the Order of the Ministry of Taxes of Russia dated 03.03.2004 N BG-3-09/178 as amended. dated 03.03.2004 No. BG-3-09/178 the following information:
1 - 4 digits - code of the tax authority where the organization was registered;
5 and 6 numbers - indicate the reason for registering the organization;
7 - 9 digits indicate the serial number of registration with the tax authority.

The checkpoint is indicated in the certificate along with the organization’s TIN. The checkpoint must be included in declarations, payment documents, and payments to extra-budgetary funds. Since the individual entrepreneur does not have a checkpoint, the corresponding columns for them remain empty.

An example of checkpoint decoding:

Let's take checkpoint 773301001 as an example, based on the data, we get:

1 - 4 digits - 7733. This is the code of the tax authority where the organization was registered - Federal Tax Service Inspectorate No. 33 for Moscow.

5th and 6th digits - 01. This is the reason code for registering an organization - registration with the tax authority of a Russian organization as a taxpayer at its location.

7 to 9 digits - 001. This is the serial number of registration with the tax authority.

The checkpoint does not contain a check number.

Please clarify which checkpoint must be indicated in the Company's contracts and invoices: checkpoint assigned in connection with the registration of the Company as the largest taxpayer, or checkpoint assigned in connection with registration at the location. In accordance with Art. 421 of the Civil Code of the Russian Federation, the terms of the contract are determined at the discretion of the parties, with the exception of cases when the content of the relevant condition is prescribed by law or other legal act. None of the current regulations establishes the indication in the contract of such details as the reason code for registration as a taxpayer as a mandatory condition of the contract. Accordingly, the parties have the right, when concluding an agreement, to indicate any of the checkpoints assigned to the organization, including several codes, as well as not to indicate any. Article 169 of the Tax Code of the Russian Federation specifies required details which should be reflected in the invoice.

The organization has two checkpoints, which one should I indicate?

The specifics provide that when registering the largest taxpayer with the interregional (interdistrict) inspectorate of the Federal Tax Service of Russia for the largest taxpayers, the taxpayer identification number (TIN) assigned to the inspectorate of the Federal Tax Service of Russia at the location of the organization does not change. The interregional (interdistrict) inspection of the Federal Tax Service of Russia for the largest taxpayers is assigned to the largest taxpayer new code reasons for registration (KPP). Consequently, the largest taxpayer was assigned two KPP values ​​on the grounds established by the Tax Code of the Russian Federation.

A similar point of view is expressed in a letter from the Federal tax service N ШТ-8-09/278 (see also decision of the Supreme Arbitration Court of the Russian Federation N 7448/04). Form tax return for corporate income tax, as well as the Procedure for filling it out (hereinafter referred to as the Procedure) were approved by order of the Federal Tax Service N ММВ-7-3/

Indication of the checkpoint in the details of the parties

Details of a separate division can be indicated as additional information in the line “Consignee and his address”. Considering that settlements with the seller are carried out from the current account of the parent organization, in payment order The checkpoint of the parent organization must be indicated.

Rationale for the conclusion: In accordance with Art. 11 of the Tax Code of the Russian Federation, a separate subdivision is any subdivision territorially isolated from the organization, at the location of which stationary workplaces are equipped. Recognition of a separate division of an organization as such is carried out regardless of whether its creation is reflected or not reflected in the constituent or other organizational and administrative documents of the organization, and on the powers vested in the specified division.

If a company has two checkpoints

Attention

The order indicates that when filling out Title page(Sheet 01) by the largest taxpayers, the TIN and KPP are affixed on the basis of the Notification of registration with the tax authority of a legal entity as the largest taxpayer in Form N 9-KNU. Consequently, when filling out a tax return for income tax, the KPP assigned to the organization when registering as the largest taxpayer is indicated.

Similar rules are contained, in particular, in clause 3.2 of the Procedure for filling out a tax return for the property tax of organizations (approved by order of the Federal Tax Service N ММВ-7-11/895), in clause 20 of the Procedure for filling out a tax return for value added tax ( approved by order of the Ministry of Finance of Russia N 104n).
Therefore, the taxpayer must independently decide whether to be guided in a specific situation by the explanations of the Russian Ministry of Finance. We note that in accordance with paragraphs. 5 p. 1 art. 32 of the Tax Code of the Russian Federation, tax authorities are obliged to be guided by written explanations of the Ministry of Finance of Russia on the application of the legislation of the Russian Federation on taxes and fees.

However, from the point of view of specialists of the Ministry of Finance of Russia, the Tax Code of the Russian Federation “does not establish the obligation of tax authorities to be guided by written explanations of the Ministry of Finance of Russia addressed to specific applicants (due to the fact that these explanations do not contain legal norms), but obliges tax authorities to be guided by explanations addressed to the Federal Tax Service of Russia "(letter of the Ministry of Finance of Russia dated 08/07/2007 N 03-02-07/2-138). Please note that, based on the provisions of clause.

8 tbsp. 75 and paragraphs. 3 p. 1 art.

The organization has two checkpoints, which one should be specified in the contract?

The plot is as follows: The agreement was concluded between two legal entities - A and B. Organization A is registered in Samara. Organization B is registered in Moscow.

Info

But it is also registered in Samara (a separate division that is not a branch or representative office. A and B (tenant) enter into a lease agreement for premises in Samara.

Initially, in the contract, the parties mistakenly indicate the incorrect checkpoint of organization B. Since accounting is carried out through the 1C program, organization A cannot issue a correct invoice with the correct checkpoint (data is taken from the signed agreement).

Important

Therefore, it is necessary to make changes to the contract. What checkpoint must be indicated in the contract? Organization A believes that it is necessary to indicate in the Agreement (and invoice, respectively) the checkpoint of the parent organization, i.e. at the legal address in Moscow. Indication of the checkpoint separately. divisions in Samara are impossible, because

the agreement cannot be concluded with obos.
Consequently, when filling out a tax return for income tax, the KPP assigned to the organization when registering as the largest taxpayer is indicated. Similar rules are contained, in particular, in clause 3.2 of the Procedure for filling out a tax return for the property tax of organizations (approved by order of the Federal Tax Service dated November 24, 2011 N ММВ-7-11/895), in clause 20 of the Procedure for filling out a tax return for tax for added value (approved by order of the Ministry of Finance of Russia dated October 15, 2009 N 104n). Thus, in our opinion, we can conclude that currently the authorized bodies have developed a uniform approach to indicating the checkpoint in tax returns.

The same checkpoint should also be indicated on line 2b of the invoice.
The form and composition of the invoice indicators are established by the Rules for filling out the invoice, approved by Decree of the Government of the Russian Federation of December 26, 2011 N 1137 (hereinafter referred to as the Rules). Appendix No. 1 to the Rules stipulates that the invoice must reflect:

• in line 6 - the full or abbreviated name of the buyer in accordance with the constituent documents;
• in line 6a - the location of the buyer in accordance with the constituent documents;
• in line 6b - identification number and code of the reason for delivery to the taxpayer-buyer's account.

At the same time, the new Rules that have come into force, like the previously in force, do not contain any explanations on the issue under consideration, in contrast to the procedure for filling out line 2b “TIN/KPP of the seller”, in which, when selling goods through a separate division, the KPP of the corresponding division is indicated.
Accordingly, a separate division by itself cannot take advantage of the right to deduction; only the parent organization has this right, since it is this organization that is the VAT payer. Consequently, it is the name, location and TIN of the parent organization that must be indicated in invoices, in the lines related to the buyer (6, 6a and 6b) (see also letter of the Ministry of Finance of Russia dated 08/09/2004 N 03-04-11/127 ). In this case, the details of a separate division can be indicated as additional information in column 4 “Consignee and his address” (letter of the Ministry of Finance of Russia dated 04/03/2012 N 03-07-09/31). At the same time, taking into account that the specified letter is a response to a private request from the taxpayer, we assume that the position expressed by specialists from the Russian Ministry of Finance may be due only to certain features contained in the text of the request.

The peculiarities stipulate that when registering the largest taxpayer with the interregional (interdistrict) inspectorate of the Federal Tax Service of Russia for the largest taxpayers, the taxpayer identification number (TIN) assigned to the inspectorate of the Federal Tax Service of Russia at the location of the organization does not change. The interregional (interdistrict) inspectorate of the Federal Tax Service of Russia for the largest taxpayers assigns the largest taxpayer a new reason for registration code (KPP).

Consequently, the largest taxpayer was assigned two KPP values ​​on the grounds established by the Tax Code of the Russian Federation. A similar point of view is expressed in the letter of the Federal Tax Service dated 02.08.2006 N ШТ-8-09/278 (see also the decision of the Supreme Arbitration Court of the Russian Federation dated 25.11.2004 N 7448/04).
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Hello! In this article we will talk about checkpoints for individual entrepreneurs. Is it needed and how to find it out. Today you will find out what is meant by checkpoints, whether entrepreneurs have checkpoints. How are the digital values ​​of the registration code deciphered? What to do if an individual entrepreneur is required to have a checkpoint? How and where can I find out my reason code for registration?

What is checkpoint

When filling out various documents, for example, with employees, invoices, contracts with counterparties, organizations and entrepreneurs (IP), you must indicate your details.

These include many different codes:

• OGRN;
• OKVED, etc.

checkpoint - this is a letter abbreviation that indicates the reasons, as a taxpayer, in the Federal Tax Service of the Russian Federation. It is assigned by tax service specialists. All organizations, enterprises, and firms that have a stamp have such a code.

When registering an individual entrepreneur, only a taxpayer identification number is issued; a checkpoint is not issued. To conduct the activities of an individual entrepreneur, only a TIN is enough.

In many documents for conducting business activities there is a column with a checkpoint mark. Since most documents have certain forms established by law, when filling them out, the individual entrepreneur often faces the question “what should I enter in this column?”

The entrepreneur should not fill out the column with the value of the checkpoint, since there is none. He can put a dash or zeros. These could be documents for the Federal Tax Service, any reporting, payment orders.

What do the gearbox numbers mean?

KPP is a letter designation and stands for registration code. This code value consists of nine digits. For example, 228401001.

The four digits “2284” in front are the number of the tax authority where registration takes place.

5th, 6th “01” - they directly indicate the reason for registration with the tax authority. It can range from 01 to 50. The reasons in this case may be the registration of the taxpayer himself as a tax payer, his structural units, or his real estate, mobile means movement. When registering a foreign company for tax purposes, such reasons range from 55 to 99.

From the 7th to the 9th “oo1” is the sequential number in the tax authority belonging to a certain territorial area.

The checkpoint may change if the legal address of the enterprise or its division changes.

When an individual entrepreneur is asked for a registration reason code

As already noted, an entrepreneur may not indicate this code value in a number of documents and this will not be a violation of completion. But disagreements arise between two counterparties, one of which is an organization (LLC, JSC, etc.). Typically, organizations have no idea about the rules for registering individual entrepreneurs and require mandatory completion of the column where the checkpoint is indicated.

Sometimes a competent entrepreneur compiles it himself, which is not so difficult. But such a code has no legal force. Therefore, it cannot be entered for other budget counterparties (FSS, Pension Fund, Federal Tax Service). Therefore, it is better to explain to your future opponent, referring to legislative acts that the entrepreneur does not have such a code.

How to find out the checkpoint

To find out the company’s checkpoint, you can ask for help at official website of the Federal Tax Service in the section “Information on registration of legal entities”.

Also, the code value is entered into, you just need to order it from tax specialists. To search, in all cases you must provide your details; the most important thing for searching is the TIN code.

You can find the reason code on the “Kontura Database”, “Federal Tax Database”, these are free sites for searching the details of existing and closed individual entrepreneurs and legal entities. persons

Conclusion

An individual entrepreneur, asking himself the question “How to find out your checkpoint?”, should know that the tax office assigns it only for legal entities. persons Therefore, when filling out a number of approved document forms, the entrepreneur must put a dash in the checkpoint field. This is not considered a violation.

By the nine digits that make up the code, you can find out which subject of the Russian Federation a particular company, organization, or enterprise belongs to. Which Federal Tax Service is it registered with and where will the taxes be transferred? Most importantly, this is the reason for registering the company itself, its separate branches, transport or real estate that are attached to a certain territory, that is, registration will take place at the location.

KPP is the reason code for registration. It serves as an addition to the TIN when registering a taxpayer with one of the tax inspectorates on the territory of the Russian Federation: by, their, or.

What is checkpoint

This digital code indicates which tax authority belongs to the enterprise and for what reason is it placed on tax accounting. A legal entity has only one TIN, which cannot be changed, but there may be several checkpoints, since each separate structural unit has its own checkpoint at its location.

The checkpoint can be changed when changing the location of the organization or, as well as when changing the details of the tax office.

Concept and essence

Checkpoint is not unique code. Many enterprises registered with the same tax office on the same basis. The checkpoint consists of 9 digits.

Most checkpoints on the territory of the Russian Federation usually have next view: Federal Tax Service department code + 01001. This means that the enterprise does not have structural divisions (most enterprises usually do not have separate divisions).

Reasons for registration

• of an organization or its separate division, the checkpoint also changes if the new address is located in an area under the jurisdiction of another department of the Federal Tax Service.
• If the address is in the same zone as before, then the organization’s checkpoint does not change.

Indication of the checkpoint in the UTII declaration when combining modes in 1C: Accounting 8 is shown in this video:

Checkpoint certificate

A tax registration certificate is issued by the Ministry of Taxes and Duties. It contains the taxpayer number received during registration, according to which taxes are paid.

This is a document confirming registration with the tax department at the place of registration. Such a certificate is issued only to the parent company. The original of this document must be kept at the head office.

Branches and others separate units receive only notifications from the tax office to which they are assigned. All notifications related to divisions of the same organization indicate the same INN, but different checkpoints.

The certificate states:

• TIN of the organization,
• his checkpoint;
• date of registration with the tax office at the location of the enterprise.

Certificates of registration in paper form tax office has not been issued since January 2017. The certificate must be presented in all cases provided for by the laws of the Russian Federation. If the information contained in it changes, the certificate must be replaced. The same is required in case of its loss or damage.

Sample certificate